Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Sales and Use Tax Annotations

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325.0000 Interstate and Foreign Commerce—Regulation 1620

Annotation 325.1630

(c) Shipments from California to Points Outside State

(7) Ships' Stores and Supplies—Bonded Goods

325.1630 Bonded Jet Fuel. For purposes of exemption of bonded jet fuel from California taxes under section 1309 of Title 19 of the United States Code, an aircraft which stops at more than one city in the United States is nevertheless engaged in foreign commerce if its origin or destination is outside the United States. 3/8/77.